MacKay, J.:—The plaintiffs, Gary C. Graves and Mary J. Graves, appeal pursuant to subsection 172(1) of the Income Tax Act, S.C. 1970-71-72, c. 63, as amended, from the decision of the Tax Court of Canada rendered August 29,

MacKay, J.:—This case, heard in Saskatoon, concerns the deduction of restricted farm losses as provided for in subsection 31(1) of the Income Tax Act, S.C. 1970-71-72, c.63, as amended.

Mahoney, J.A.: —With respect, the present facts simply do not support the appellant’s submissions that this is something of a landmark case. It is not. Our judgment cannot affect anyone except the parties and perhaps the other taxpayers who, it

Martin, J.:—The plaintiff is a farmer who now resides in the City of Saskatoon. Not only was the plaintiff a farmer but he was also a successful one who had, by 1980, accumulated substantial savings, property and credit. In that year he

Collver, J.:—This is an application by the respondents occasioned by an administrative error by a Collections Investigations Officer. The respondents seek relief from their failure to make a timely reply to the appellant’s notice of appeal against a substantial

Mahoney, J.A. (Hugessen and MacGuigan, JJ.A. concurring):—This appeal from a reported judgment of the Trial Division, [1987] 1 C.T.C. 329; 87 D.T.C. 5223, was heard together with the appeal, H.M. v. Moore, Court file A-2268-84. I have not been

Addy, J.:—These are appeals by the Minister of National Revenue from a decision of the Tax Court of Canada allowing an appeal by the taxpayers from the Minister’s assessment which disallowed restrictive farm losses of $5,000 for farming operations of the

Mahoney, J.A. (Hugessen and MacGuigan, JJ.A. concurring):—This appeal from a reported decision of the Trial Division, [1988] 2 C.T.C. 279; 88 D.T.C. 6483, was argued consecutively with the appeal of Denis Verrier, Court file A-1040-88, as the cases had been

Mahoney, J.A. (Hugessen and MacGuigan, JJ.A. concurring):—This is an appeal from a reported decision of the Trial Division, [1988] 2 C.T.C. 274; 88 D.T.C. 6478, which upheld the assessment of the appellant's 1979 and 1980 income tax returns on the basis

Mahoney, J.A. (Hugessen and MacGuigan, JJ.A. concurring):—This is an appeal against a reported judgment of the Trial Division which allowed the respondent's appeal against the disallowance of her claim for $2,211.47 travelling expenses in her 1980 income tax return.